{"id":"C2004A00682","name":"New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000","slug":"new-business-tax-system-alienated-personal-services-income-tax-imposition-act-no-2-2000","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"88 of 2000","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6054,"registerId":"commonwealth-C2004A00682-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\nNew Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000\n\n \n\nNo. 88, 2000\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\nNew Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000\n\n \n\nNo. 88, 2000\n\n \n\n \n\n \n\n \n\nAn Act to implement the New Business Tax System by imposing tax on certain alienated personal services payments, and for related purposes\n\n \n\n \n\n \n\nContents\n\n1 Short title...................................\n\n2 Commencement...............................\n\n3 Imposition..................................\n\n \n\n![](image.001.png)\n\nNew Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000\n\nNo. 88, 2000\n\n \n\n \n\n \n\nAn Act to implement the New Business Tax System by imposing tax on certain alienated personal services payments, and for related purposes\n\n[Assented to 30 June 2000]\n\nThe Parliament of Australia enacts:\n\n1  Short title\n\n  This Act may be cited as the New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000.\n\n2  Commencement\n\n  This Act commences on the day on which it receives the Royal Assent.\n\n3  Imposition\n\n  Tax payable in accordance with section 13‑5 in Schedule 1 to the Taxation Administration Act 1953 is imposed by this Act.\n\n \n\n \n\n[Minister’s second reading speech made in—\n\nHouse of Representatives on 13 April 2000\n\nSenate on 5 June 2000]\n\n \n\n(64/00)\n\n\n \n\n \n\n \n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The Act's short title, object statement and operative clause (s 3) are consistent: it imposes tax by reference to s 13‑5 of Schedule 1 to the Taxation Administration Act 1953 and commences on Royal Assent. The text contains no indication that the scope was altered from its stated purpose; any assessment of change would require external documents not included here."},"complexity_factors":["Short, single-purpose Act but its operative effect is entirely by cross-reference (s 3) to s 13‑5 in Schedule 1 of the Taxation Administration Act 1953 — requires consulting another Act to understand substantive rules.","Key term used ('alienated personal services' payments) is not defined within this Act, increasing reliance on external definitions and interpretations.","Administrative and compliance consequences are delegated to the Taxation Administration Act framework, creating procedural complexity beyond this text.","Commencement is immediate on Royal Assent (s 2), which can compress implementation timelines for affected taxpayers and administrators.","Minimal legislative text means legal effect depends on reading multiple instruments together, increasing interpretive steps for practitioners."],"plain_english_summary":"Mechanically, this Act imposes tax on certain \"alienated personal services\" payments by making tax payable as set out in section 13‑5 in Schedule 1 to the Taxation Administration Act 1953; it commences on Royal Assent. The stated purpose is to implement the New Business Tax System by capturing those payments, so affected payers and recipients must follow the referenced Taxation Administration Act rules—creating compliance obligations and administrative reliance on that external provision."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This Act has not expanded beyond its original purpose. It was always intended to be a brief imposition Act (a 'stamp of approval' for tax collection) supporting the broader alienated personal services income regime. It remains exactly that — a single cross-reference with no additional content."},"complexity_factors":["Extremely short: only 3 operative sections","No defined terms in the Act itself — all substantive content is in external legislation (Taxation Administration Act 1953)","Single operative provision (section 3) that simply cross-references another Act","No conditional logic, exceptions, or administrative machinery","Purpose is purely mechanical: imposing tax already described elsewhere"],"plain_english_summary":"This is a very short law that does one specific job: it officially imposes (creates) a tax on certain payments called 'alienated personal services payments.'\n\n**What does this mean in plain terms?**\n\nNormally, if you work for someone, you earn personal services income (wages or fees for your labour) and pay income tax on it. Some people tried to reduce their tax by routing this income through a company, trust, or partnership — this is called 'alienating' (redirecting) the income. The government decided this wasn't fair, so it created special rules to tax this redirected income properly.\n\n**What this Act actually does:**\n\nThis Act doesn't contain the detailed tax rules itself. Instead, it simply says \"the tax described in section 13-5 of the Taxation Administration Act 1953 is now officially imposed.\" It's like a stamp of approval that makes the tax legally enforceable.\n\n**Who it affects:**\n- Individuals who provide personal services (consultants, contractors, professionals)\n- Companies, trusts, or partnerships they use to receive payments\n- The Australian Taxation Office, which collects the tax\n\n**Why it matters:**\nWithout this Act, the detailed rules in the Taxation Administration Act would just be instructions — they wouldn't have the legal force to actually collect money. This Act provides that legal force. It's part of a broader 2000 tax reform package called the 'New Business Tax System.'"}},"importantCases":[],"_links":{"self":"/api/acts/new-business-tax-system-alienated-personal-services-income-tax-imposition-act-no-2-2000","history":"/api/acts/new-business-tax-system-alienated-personal-services-income-tax-imposition-act-no-2-2000/history","analysis":"/api/acts/new-business-tax-system-alienated-personal-services-income-tax-imposition-act-no-2-2000/analysis","conflicts":"/api/acts/new-business-tax-system-alienated-personal-services-income-tax-imposition-act-no-2-2000/conflicts","importantCases":"/api/acts/new-business-tax-system-alienated-personal-services-income-tax-imposition-act-no-2-2000/important-cases","documents":"/api/acts/new-business-tax-system-alienated-personal-services-income-tax-imposition-act-no-2-2000/documents"}}